Married Filing Separately

   May 17, 2021

Spouses who wish to file separate tax returns are obliged to submit a request on the electronic platform of AADE by 28/02/2020

The notification is made by either of the two spouses or by both of them, through a special electronic application on the website: https: //, using their personal passwords or by a specially authorized accountant-tax expert with their personal passwords.

In case neither of the spouses notifies the wish to submit a separate income tax return by February 28, 2020, they will file a joint tax return for the year 2019.

The notification must be submitted annually by at least one of the two spouses by the above deadline, otherwise a joint tax return  will be filed.

The above submission to the AADE platform does not concern parties to a civil partnership since the law allows said parties to file either a joint or separate tax returns.

In the case of a joint tax return, a separate tax certificate will be issued and the debit and credit amounts will not be offset between the spouses.

In the case of separate tax returns, the main residence is declared in table 5 of the E1 form in the respective main residence codes. Each spouse completes his / her property percentage in case of a privately owned residence, his / her percentage as a tenant in case of rented housing and the percentage of free concession, respectively.

In case one of the two spouses does not have any co-ownership or occupation percentage, the said spouse shall fill in in box 6 the indication “cohabitation with spouse”. The other spouse does not fill in any indication.

In the separate income tax returns children from a joint marriage as well as recognized children are declared as dependent members by both spouses.

The income of a minor child that comes from the marriage of two spouses who file separate income tax returns when the minor does not have the obligation to submit a tax return, is added to the income of the parent who has the highest income and is declared only by that parent.

In the separate income tax returns there is no concept of family income to cover the individual presumptions of each of the spouses, as the presumptions of living and acquisition are borne by each spouse individually. Regarding the possibility of covering presumptions through the use of capital, income cannot be invoked from the separate tax return of the other spouse.

In the separate income tax returns there is no possibility of transferring the remaining amount of receipts from one spouse to the other.